2014 (1) TMI 59

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..... ORDER Per DR. D.M. MISRA: This Misc. application is filed for condonation of delay occurred before the Ld. Commr. (Appeals). The Ld. Advocate for the applicant had submitted that there has been no delay in filing the appeal before this Tribunal as the order of the Ld. Commr. (Appeal) was communicated on 2nd February, 2011 whereas the appeal was filed by them on 18th April, 2011. The Ld. Advocate .....

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..... ot in time. After hearing both sides we find that the appeal itself can be disposed off at this stage. We find that the Commr. (Appeal) has dismissed the appeal on the ground that the appeal was filed beyond 90 days i.e. condonable period of 30 in addition to the statutory 60 days. The principle of law laid down in this regard is well settled in the case of Singh Enterprises (supra) wherein it is .....

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